The research was poised in finding out whether accounting profession is a panacea in the recapitalization and thus ascertained equally how the knowledge of professional accountants bring positive impact in the recapitalization of Nigerian banks.  One of the objectives of the study is examine the reasons for neglecting Accounting models and techniques in addressing bank financial issue/recapitalization.  The population variable of 132 employees of selected banks and a sample size of 99 were highly utilized.  Four hypotheses were formulated and tested with Z test method of data analysis, using four liket type.  Among other things one of the major finding were that Accounting profession is imperative n the recapitalization of Nigerian banks.  The researcher concluded that recapitalization cannot work-out without Accounting profession.  Finally, Nigerian banks should involve the service of professional Accountant in top decision making and recapitalization.

Title page          

Approval page  

Dedication 

Acknowledgement          

Table of Content      

Abstract               

CHAPTER 1: 

Background of the study                     

Statement of problem                           

Purpose of the study                         

Significance of the study                 

Scope of the study               

Research hypothesis                             

Definition of terms           

CHAPTER 2: 

REVIEW OF RELATED LITERATURE

Reasons for the new capital base for banks         

Reasons for mergers      

Form of Merger            

How to avoid failure in mergers and acquisition                      

Mergers arrangement                           

What the future holds for mergers and acquisition     

The positive change which the current reform (Recapitalization)has on the economy                    

The key element of the Recapitalization (Reform) by the CBN    

The evaluation of Accounting profession as a whole from different perspective                                         

Functions of Professional Accountants          

Summary of the review/missing link     

References                                            

CHAPTER 3: 

RESEARCH METHODOLOGY.

Area of study                                    

Research design                  

Data sources and collection                           

Population of study                         

Sampling procedure and sample size                       

Problems and limitations of data               

Validation of instrument                             

CHAPTER 4: 

DATA ANALYSIS AND TECHNIQUES.

Research Hypothesis                           

CHAPTER 5: 

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION.

Discussion of findings                        

Conclusion                      

Recommendation                 

Bibliography         

Appendix                          

Questionnaire